White's Repair Service

General Journal
For month ended 30/06/16
PAGE 1
1

DATE

ACCOUNT TITLE

DOC. POST.
NO.
REF.

GENERAL
DEBIT
CREDIT

2016
1

June

1 Cash

R1

4,000

C1

300

Henry White, Capital

3 Supplies

4000

300

5 Rent Expense

C2

600
600

8 Supplies

M1

300

9 Utilities Expense

300
C3

80
80

11 Account Payable, Atlas Supplies

11
12

Cash

13

12 Cash

14

Sales

300

T12

600

1100
1100

16 Prepaid Insurance

17
18

Cash

19

19 Cash

20

Sales

C5

22

Cash

23

26 Cash

24

Sales

26

Cash

27

29 Cash

50

901

37

R2

1100

29 Utilities Expense

29

110

28
29

Cash

30

26
27

1100
C8

24
25

37

Account Receivable, J.Pukett

28

22
23

901
C7

20
21

50
T26

18
19

700

29 Miscellaneous Expense

25

700

C6

16
17

300

23 Miscellaneous Expense

21

300

T19

14
15

Cash

16

12
13

600
S1

10
11

300

15 Repair Expense

15

C4

8
9

Cash

10

6
7

Account Payable, Atlas Supplies

4
5

Cash

2
3

Cash

110

31

30

31

29 Carried forward

32

10,478

10478

32

PAGE 2
1

DATE

ACCOUNT TITLE

DOC. POST.
NO.
REF.

GENERAL
DEBIT
CREDIT

2016
1
2

June

29 Brought foward
30 Henry White, Drawing

Cash

30 Cash

Sales

Totals

10,478
C9

10,478

2000

T30

350

12,828

1
2

2000

3
4

350

12,828

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

23

23

24

24

25

25

26

26

27

27

28

28

29

29

30

30

31

31

32

32